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    題名: The Effects of Corporate Ownership Structure on Earnings Conservatism: Evidence from China
    作者: Kung, Fan-hua;Cheng, Chia-ling;James, Kieran
    貢獻者: 淡江大學會計學系
    關鍵詞: earnings conservatism;non-tradable shares;ownership structure;post-Communist studies;split-share structure;state ownership
    日期: 2010-10-01
    上傳時間: 2011-10-20 12:44:26 (UTC+8)
    出版者: Las Vegas, Nevada: Macrothink Institute
    摘要: This paper investigates the incremental effects of corporate ownership structure on earnings conservatism, examining data of Chinese listed companies. We employ the concept of conditional conservatism to define earnings conservatism and adopt empirical models developed by Basu (1997) and Ball and Shivakumar (2005) to measure the degree of earnings conservatism. Our empirical results show that the earnings of companies with higher non-tradable shares have lower earnings conservatism. Consistent with prior studies, this point demonstrates that the companies with state and concentrated ownership structures are more likely to depend on private communication to reduce information asymmetry and to resolve agency problems internally, thereby creating a low demand for earnings conservatism. The results of this study contribute to our understanding of how companies’ ownership structures affect the properties of earnings in emerging markets and post-Communist markets.
    關聯: Asian Journal of Finance and Accounting 2(1), pp.47-67
    DOI: 10.5296/ajfa.v2i1.431
    顯示於類別:[會計學系暨研究所] 期刊論文

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